Form Fr-1000q - Tobacco Products Excise Quarterly Tax Return

District of Columbia Government

Tobacco Products Excise Tax Instructions for Form FR-1000Q

• International ACH Transaction (IAT). If your payment

Use this form for quarters beginning on or after

will be drawn on a foreign account, you must send a

January 1, 2012

check, money order or pay by credit card, and answer

• Use the FR-1000Q, Tobacco Products Excise Quarterly

‘yes’ to the question located on the form.

Tax Return to report and pay tax for ‘little cigars’ and

• Payment to DC Treasurer. Include a check or money or-

other tobacco products sold in the District during the

der payable to the DC Treasurer with the completed re-

reporting period.

turn. Write the FEIN, and the speciﬁ c quarterly paymnet

• Any roll of tobacco that is called and packaged as ciga-

on the check or money order. For example: FEIN and

rettes and is taxed via the purchase of District cigarette

‘2012 FR-1000Q 1st QTR’ on the payment. Make sure

stamps will not be reported on Line 1 of the FR-1000Q.

your check will clear or you will be charged a $65 fee if

• The following should be reported on the ‘little cigar’ line:

your payment is not honored by your ﬁ nancial institution.

– Any roll for smoking containing tobacco that weighs

• Special Fee. OTR charges a one-time fee to cover internal

4 pounds per thousand or less, wrapped in any sub-

collection efforts. The fee assessed is 20% of the balance

stance except those wrapped entirely in whole tobac-

due. Payments received on OTR accounts subject to the

co leaf that do not have a ﬁ lter; or

fee are ﬁ rst applied to the fee, then to the penalty, interest

– Any roll for smoking containing tobacco, wrapped in

and tax owed.

any substance however labeled or named, ﬂ avored or

• Signature. Please sign and date your return.

not, which because of its appearance, size, the type

of tobacco used in the ﬁ lter or its packaging, pricing,

marketing, or labeling is likely to be offered to, pur-

General Instructions

chased by or consumed by consumers as a cigarette.

• Other tobacco products are deﬁ ned as any product con-

Column B

taining tobacco that is intended or expected to be con-

Line 1

Enter the total quantity of little cigars sold

sumed other than a cigarette (including ‘little cigar’, as

in DC during the reporting period

deﬁ ned above), cigar, premium cigar or pipe tobacco.

A cigar is deﬁ ned as any roll for smoking (other than a

Line 2(a) - 2(d)

List each tobacco product and its quantity.

cigarette and little cigar, as deﬁ ned above) made wholly

or in part of tobacco and where the wrapper or cover of

Line 2(e)

Attach a separate list of all other tobacco

the roll is made of natural leaf tobacco or any substance

products not listed in Lines 2(a) - 2(d).

containing tobacco. A premium cigar means any cigar

List each tobacco product and its quantity.

with a retail cost of $2.00 or more or packaged unit of

cigars averaging $2.00 or more per packaged cigar at

Column C

Tax is imposed on the sale or possession

retail.

of ‘little cigars’ at $0.125 per little cigar

• This return and the tax due must be ﬁ led no later than

and tax is imposed on the sale or posses-

the 21st calendar day after the end of each calendar

sion of other tobacco at $0.75 per ounce.

quarter. The due date for this form is the 21st day after

the end of any quarter beginning after December 31,

Column D

Enter the computed tax due by multiplying

2011. You are still required to ﬁ le a return with the Dis-

Column B by Column C, Tax Rate.

trict of Columbia Ofﬁ ce of Tax and Revenue (OTR) even

if no tax is due for the reporting period.

Line 3

Enter the total of Lines 1 through 2(e) in

• Each distributor must retain itemized invoices and any

Column D, rounded to the nearest dollar.

supporting documentation used to complete this form for

This is the total DC Tax Due.

ﬁ ve (5) years from the due date, or ﬁ ling date of the re-

port, whichever is later.

Line 4

Penalty. Enter current year penalty due.

• Penalties and Interest. Failure to ﬁ le a Tobacco Products

Excise Quarterly Tax Return and make payments by the

Line 5

Interest. Enter current interest due.

due dates will result in the imposition of penalty and

interest. The penalty for failure to ﬁ le a return on time or

Line 6

Total DC Tax Due. Add Lines 3, 4 and 5.

failure to pay any tax when due is an additional ﬁ ve (5)

percent per month, not to exceed 25 percent of the tax

due. The interest is computed from the due date of the

return until the day the tax is paid. The rate is 10 percent

per year compounded daily.

Form Fr-1000q - Tobacco Products Excise Quarterly Tax Return - 2012 Page 2

Related Articles

Related forms

Related Categories